Florida E-commerce Sales Tax Nexus Guide — 2026

For a direct-to-consumer store (Shopify, WooCommerce, BigCommerce, or custom) shipping to Florida buyers, the economic nexus trigger is $100,000 in FL-destination revenue (effective 2021-07-01). Crossing that bar obligates registration, collection, and periodic filing.

Once registered, charge 6.00% state tax plus the applicable local rate — averaging 1.00% across Florida but varying by the buyer's shipping ZIP on most tangible personal property. Digital products, subscriptions, and professional services have different treatment — see the Florida SaaS page if you sell software or digital goods.

Florida e-commerce sales tax starts with a 6% state rate. For an out-of-state retailer with no Florida physical presence, the Department of Revenue's published remote-seller trigger is more than $100,000 of taxable remote Florida sales in the previous calendar year. Once registration and collection apply, a taxable order delivered into a county that imposes discretionary sales surtax also uses that destination county's surtax rate. Published rules checked 2026-07-22.

• Direct website orders: Track taxable Florida orders accepted through your own Shopify, WooCommerce, or custom checkout separately from marketplace orders. The remote-seller test looks to the previous calendar year, not a rolling current-year total.
• Marketplace orders: When a registered marketplace provider certifies that it will collect and remit Florida tax, the marketplace seller may not collect the tax again and excludes those facilitated sales from its own Florida return. Direct sales outside the marketplace remain a separate test.
• High-ticket physical items: Florida says discretionary county surtax generally applies only to the first $5,000 of the sales amount for each item of tangible personal property. The cap does not cover every transaction type, so do not apply it blindly to services, admissions, or transient rentals.

Official Florida Department of Revenue sources — date_retrieved: 2026-07-22: remote sellers and marketplace sales, Florida sales and use tax, and discretionary sales surtax.

1. Register with the Florida Department of Revenue for a sales tax permit.
2. Configure your cart platform to collect tax at the destination rate. Enable FL in your tax settings.
3. As a remote seller, charge the combined state + local rate at the customer's delivery address — interstate sales are sourced to the destination, not to where you ship from.
4. File returns on the cadence your DOR assigns (monthly, quarterly, or annually).
5. Track your Florida-sourced revenue monthly so you know when you're approaching or below threshold for the next period.

• Using origin-based rates (your HQ state's rate) instead of destination rates. A sale shipped from outside Florida into Florida is sourced to the buyer's delivery address, so charge the FL rate, not your home state's. Intrastate sales are a separate question: a minority of US states apply origin sourcing to sales that both begin and end in-state, so if your business is located in Florida, confirm the intrastate rule with the Florida Department of Revenue before configuring your cart.
• Guessing at how marketplace sales count toward the Florida threshold. States split on this — some let a seller exclude sales a registered marketplace facilitator already collected on, others require those sales to be included in the threshold test even though the marketplace remits the tax. Read Florida’s own rule on the Florida marketplace facilitator page before adding or removing them from your nexus-tracking spreadsheet.
• Waiting until year-end to register. Registration and collection deadlines run from the threshold-crossing date, and the length of that grace period is set by each state — some require collection on the very next transaction, others allow until the first day of a later month. Check Florida’s deadline with the DOR as soon as you cross $100,000; back-tax exposure accrues for every day you sell unregistered.
• Forgetting to file zero returns once registered. Missing filings trigger penalties even when you owe no tax.

Florida sales tax nexus and economic nexus threshold: effective July 1, 2021, an out-of-state retailer with no Florida physical presence must register, collect, report, and remit Florida sales tax and discretionary sales surtax once it has taxable remote Florida sales exceeding $100,000 over the previous calendar year. Florida uses a sales-only threshold -- no transaction-count test. Registered marketplace providers collect and remit Florida tax on taxable retail sales they facilitate; marketplace sellers with Florida physical presence or more than $100,000 in taxable remote Florida sales outside the marketplace must register and collect on those outside-marketplace sales.

Read the full Florida overview for thresholds, filing frequency, marketplace facilitator rules, and registration links. Use the nexus calculator to check whether you have crossed the threshold. For background on the post-Wayfair economic nexus framework, see the pillar guide.

• Florida · Shopify
  Shopify-specific sales tax guidance
• Florida · Marketplace Facilitator
  Marketplace facilitator law for the state
• Florida · Thresholds
  Economic and transaction nexus thresholds

Compare Florida's e-commerce rules with nearby and similar states' e-commerce sales tax guides:

• Texas E-commerce sales tax
  E-commerce nexus, taxability, and filing rules for Texas.
• Georgia E-commerce sales tax
  E-commerce nexus, taxability, and filing rules for Georgia.
• California E-commerce sales tax
  E-commerce nexus, taxability, and filing rules for California.
• South Carolina E-commerce sales tax
  E-commerce nexus, taxability, and filing rules for South Carolina.